Section 272A(2)(k) Penalty Imposed for Not Furnishing Quarterly Tax Deduction Statements; No Reasonable Explanation Given u/s 273B.

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....Penalty u/s 272A(2)(k) - Quarterly statements with details of tax deducted at source not furnished - since the assessee has failed to offer reasonable explanation in terms of section 273B of the Act, imposition of penalty is justified - AT....